Reporting Segments

6 Months Ended

Oct. 28, 2016

Segment Reporting [Abstract]

Reporting Segments

Reporting Segments

We have two reporting segments: Bob Evans Restaurants and BEF Foods. We determine our segments on the same basis that the Company's chief operating decision maker uses to allocate resources and assess performance. We evaluate our segments based on operating income, excluding expenses and charges from corporate and other functions which we consider to be overall corporate costs, or costs not reflective of the reporting segment’s core operating businesses. This includes corporate functions such as information technology, finance, legal, human resources, supply chain and other corporate functions, and includes costs such as ongoing IT infrastructure costs, certain legal and professional fees, depreciation on our corporate assets and other costs.

Information on our reporting segments is summarized as follows:

	Three Months Ended						Six Months Ended
(in thousands)	October 28, 2016			October 23, 2015			October 28, 2016			October 23, 2015
Net Sales:
Bob Evans Restaurants	$	219,805		$	230,741		$	440,181		$	469,410
BEF Foods	102,134			99,480			192,846			185,528
Intersegment net sales of food products	(5,976		)	(5,200		)	(10,747		)	(8,204		)
Subtotal of BEF Foods	96,158			94,280			182,099			177,324
Total	$	315,963		$	325,021		$	622,280		$	646,734
Operating income (loss):
Bob Evans Restaurants	$	13,461		$	13,323		$	25,062		$	23,132
BEF Foods	18,679			13,997			34,066			29,834
Corporate and Other	(30,672		)	(15,886		)	(43,963		)	(33,270		)
Total	$	1,468		$	11,434		$	15,165		$	19,696

Discussion of segment results is included within Management's Discussion and Analysis of Financial Condition and Results of Operations.